UNICURE REMEDIES PVT. LTD. Vs. COMMISSIONER

JUDGEMENT

(1.) THE short facts of the case appears to be that the petitioner No. 1 is a manufacturing company and the other petitioners are the authorised Stockists/Distributors of a product known as "Vital -Z" (hereinafter referred to as "the product/product in question"). As per the petitioners, the said product is a drug which may be prescribed by a Doctor for different use for medicinal purpose, therefore, octroi chargeable should be at the rate of Rs. 1 per ad voleram. Whereas, the officers of the respondent Corporation insisted for collection of the octroi at the rate of Rs. 3 per ad voleram treating the said product as food product. It is under these circumstances, the petitioners are constrained to approach before this Court by way of the present petition.

(2.) HEARD Mr. KD Gandhi, learned Counsel for the petitioners, Mr. Chhaya for the respondent No. 1 and Mr.Oza, learned AGP for respondent No. Supreme Today With All High Courts Page 1 of 4 2.

(3.) IT appears from the record that it is an admitted position that the product in question is Vital -Z. If it is considered as a drug, it would fall under Entry No. 37A. However, if the product is treated as food item, it may fall under Entry No. 30A. The aforesaid both the Entries, viz. Entry Nos. 30A and 37A, reads as under: Sr. No. Item No.Name and description of the article Rate Rs. P. Per @ 64 30A Foodstuffs and food provisions including cheese, cocoa, biscuits, jams, marmalades, jelly, pickles, condensed milk, chocolates, confectionery, tinned fruits and vegetables, tinned food, tinned meat and fish, beverages Sr. No. Item No.Name and description of the article Rate Rs. P. Per and juices of all kinds, milk food preserved provision of all kinds, baking and curry powder, ham and bacon, cakes, sweetmeats and culinary and flavouring essences. 3.00 Pc. Adv. .... .... .... ... .... @ 86 37A Drugs and medicines of all kinds including medical herbs, ayurvedic moorabbas used for medical purposes only, honey and ayurvedic natural herbs, substances used for medical purposes. 1.50 Pc. Adv.